Accounts of persons indebted to state

17-4-102 . Accounts of persons indebted to state. (1) The department may: (a) examine and settle the accounts of persons indebted to agencies, certify the amount owed, and give the person a discharge; (b) require a person presenting an account for settlement to be sworn and to answer, orally or in writing, as to any facts relating to the account. (2) The certificate referred to in subsection (1)(a) must show by whom the payment is to be made, the amount of the payment, and the fund into which the payment is to be deposited. The certificates must be numbered in order, beginning with number 1 at the commencement of each fiscal year.